Income Tax Act

Version of section 12.3 from 2013-06-26 to 2017-10-13:


 [Repealed, 2013, c. 34, s. 174]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 12.3;
  • 1995, c. 3, s. 3;
  • 2013, c. 34, s. 174.
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